The Inland Revenue Department (IRD) is currently responsible for the enforcement of Tax Laws and administration of the following taxes: Income Tax, Value Added Tax, Excise Duty, Vehicle Tax and certain fee and duties like Entertainment fee (Film Development Fee), Special fee, etc. Likewise, the Department is also responsible for monitoring the non-tax revenue such as dividends, royalties etc. of the Government. 

IRD carries out the following functions:
1. Tax Administration (Income Tax and VAT)
2. Tax Policy 
3. Tax Payer Services 
4. Registration, Revenue Collection
5. Tax audit 
6. Tax Enforcement and investigation 
7. Review & Appeal 
8. Tax Refund 
9. Advance Ruling 
10. Tax Treaty and International Taxation 
11. Excises and Liquor Administration 
12. Monitoring of non-tax

IRD is centrally located in Kathmandu. There are 36 field offices throughout Nepal including 1 Large Taxpayers Office, 22 Inland Revenue Offices and 13 Taxpayer Service Offices. The previous Department of Taxation was established in 1960. IRD and its district offices are totally running on functional line. Major functions include Taxpayer`s Service, Audit and Collection.

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